Tennessee Professional Privilege Tax Survives Lawyer’s Attack

A Kansas bankruptcy attorney failed to take down Tennessee’s professional privilege tax after a state appeals court there rejected his arguments that it violated the US Constitution’s dormant commerce clause.

Entry into Tennessee isn’t taxed, just the privilege of practicing a particular profession within the state’s borders, “regardless of the fact that the professional may also ply his or her trade in an additional state,” Judge J. Steven Stafford wrote for the Tennessee Court of Appeals. “As a result, we conclude that Tennessee’s professional privilege tax is not discriminatory in practical effect,” the court said.

• Overland Park, Kan.-based Thomas West ...